India in Singapore — Tax Sources
Income tax, residency rules, filing obligations, double taxation for India nationals in Singapore — sourced from official government domains.
Key facts at a glance
- •Partnership Allocation Template requires: 10 partners (IRAS)
- •Update Partnership Contact Details processing takes 1 day (IRAS)
- •Partnership Income Tax Return processing takes 6 months (IRAS)
- •Eis Cash Payout Application processing takes 3 months (IRAS)
- •The minimum threshold for Tax Refunds Via Telegraphic Transfer is 100 SGD (IRAS)
- •The minimum threshold for Tax Refunds is 15 SGD (IRAS)
Extracted from 305 official pages across 1 government source. Auto-updated daily.
Official Sources
- IRAS305 pages
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Key Policy Facts
Data points extracted from official government pages. Updated automatically.
Iras Voluntary Disclosure Programme
- Extended Grace Period For Gst Non Acap
- 2 years
- Extended Grace Period For Gst Acap
- 3 years
- Extended Grace Period For Corporate Tax
- 2 years
- Reduced Penalty Rate For Wilful Intent
- 200 %
- Maximum Penalty Rate For Tax Evasion
- 400 %
- Maximum Fine
- 50000 SGD
- Maximum Jail Time
- 7 years
- Stamp Duty Penalty Rate
- 5 %
- Withholding Tax Penalty Rate
- 5 %
- Gst Penalty Rate
- 5 %
- Penalty Rate After Grace Period
- 5 %
- Grace Period
- 1 year
- Waiver Penalties Acap Renewal
- 1 year
- Waiver Penalties Acap First Conduct
- 0 SGD
- Extended Grace Period Tgf Gst Acap
- 3 years
- Extended Grace Period Tgf Corporate Tax
- 2 years
- Reduced Penalty Rate Wilful Intent
- 200 %
- Maximum Penalty
- 50,000 SGD
- Penalty Rate Stamp Duty
- 5 %
- Penalty Rate Withholding Tax
- 5 %
- Penalty Rate Gst
- 5 %
- Penalty Rate
- 5 %
- Grace Period
- 1 year
A one-time extended grace period of 2 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
A one-time extended grace period of 3 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
A one-time extended grace period of 2 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
your offences may be compounded at a reduced penalty rate of 200% in lieu of prosecution.
Those found guilty may be jailed up to 7 years and/or fined up to $50,000, and penalised up to 400% of tax undercharged.
Those found guilty may be jailed up to 7 years and/or fined up to $50,000, and penalised up to 400% of tax undercharged.
Those found guilty may be jailed up to 7 years and/or fined up to $50,000, and penalised up to 400% of tax undercharged.
Reduced penalty of: 5% per annum computed on a daily basis on the additional stamp duty payable.
Flat 5% of the outstanding withholding tax.
Flat 5% of the GST undercharged.
Reduced penalty of: 5% of the income tax undercharged or of the amount of cash payout exceeding entitlement obtained, for each year (after the grace period) the error was late in being rectified
Disclose errors within the 1-year grace period to avoid penalties
For ACAP renewal, a waiver of penalties for errors voluntarily disclosed within 1 year from the statutory filing deadline of the last GST return of the ACAP renewal review year.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
For first conduct of ACAP, a one-time waiver of all penalties for non-fraudulent errors voluntarily disclosed.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
A one-time extended grace period of 3 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
A one-time extended grace period of 2 years for errors voluntarily disclosed by the company within 2 years from the date of IRAS’ approval of the company’s TGF application.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
your offences may be compounded at a reduced penalty rate of 200% in lieu of prosecution.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Those found guilty may be jailed up to 7 years and/or fined up to $50,000, and penalised up to 400% of tax undercharged.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Reduced penalty of: 5% per annum computed on a daily basis on the additional stamp duty payable.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Flat 5% of the outstanding withholding tax.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Flat 5% of the GST undercharged.
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Reduced penalty of: 5% of the income tax undercharged or of the amount of cash payout exceeding entitlement obtained, for each year (after the grace period) the error was late in being rectified
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Disclose errors within the 1-year grace period to avoid penalties
Source: IRAS — Tax - Voluntary Disclosure for Reduced Penalties
Partnership Allocation Template
- Submission Requirement
- 10 partners
For partnerships with more than 10 partners, you are required to submit Partnership Allocation Template (XLSX, 81KB) with effect from YA 2027.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Mytax Mail
- Total File Size Limit
- 50 MB
- File Size Limit
- 10 MB
- Response Time
- 5 working days
You can attach up to 25 files with a total file size not exceeding 50 MB.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Maximum file size: 10 MB per file.
Source: IRAS — Tax - View EIS Cash Payout Application Status
We will respond to you within 5 working days.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Update Partnership Contact Details
- Processing Time
- 1 day
- Submission Time
- 5 minutes
All changes will be updated immediately except the change of address, which will be processed by the next day.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Submission 5 minutes
Source: IRAS — Tax - View EIS Cash Payout Application Status
Partnership Income Tax Return
- Processing Time
- 6 months
- Submission Time
- 10 minutes
Most partnerships should receive the Notice of Allocation from Apr to Sep each year.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Submission 10 minutes
Source: IRAS — Tax - View EIS Cash Payout Application Status
Eis Cash Payout Application Status
- Status View Time
- 1 day
The EIS cash payout application status will be available for viewing on the next day after the date of submission of the EIS Cash Payout application.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Eis Cash Payout Application
- Application Submission Time
- 15 minutes
- Processing Time
- 3 months
Submission 15 minutes
Source: IRAS — Tax - View EIS Cash Payout Application Status
Most applications will be processed within 3 months.
Source: IRAS — Tax - View EIS Cash Payout Application Status
Tax Refunds Via Telegraphic Transfer
- Minimum Threshold
- 100 SGD
For tax refunds below SGD100, they will not be processed but will be retained in your tax account to offset future tax liabilities.
Source: IRAS — Tax - Refunds
Tax Refunds
- Minimum Threshold
- 15 SGD
You will not be given automatic tax refunds when your tax credit is less than $15.
Source: IRAS — Tax - Refunds
Telegraphic Transfer
- Processing Time
- 21 days
If you sign up for PayNow after the tax credit arises, you will receive the refunds in about 21 days from the date you signed up.
Source: IRAS — Tax - Refunds
Automatic Tax Refunds
- Processing Time
- 30 days
IRAS will automatically refund tax credits and pay interest on credits that were not refunded within 30 days from the date the tax credit arises.
Source: IRAS — Tax - Refunds
Common Reporting Standard (crs)
- Reportable Jurisdictions List Publication Date
- 2 February 2026
- Previous Xml Schema Version
- Version 2.0
- Xml Schema Version Effective Date
- 1 January 2027
- Exchange Start Date Amended Crs
- 2028
- Filing Deadline
- 31 May
- Registration Deadline
- 31 March
- Implementation Start Date
- September 2018
List of Reportable Jurisdictions (PDF, 330KB) for 2025 CRS reporting published: Reporting SGFIs are to submit 2025 CRS information by 31 May 2026.
Prior to 1 January 2027, RSGFIs must continue to prepare the CRS Return in accordance with the OECD’s CRS XML Schema Version 2.0.
IRAS will adopt the CRS XML Schema Version 3.0 released by OECD with effect from 1 January 2027.
Singapore is expected to commence exchanges under the Amended CRS in 2028.
CRS Filing – File annual returns or nil returns to IRAS by 31 May
CRS Registration – Register as a Reporting SGFI by 31 March
Singapore has committed to implement the CRS and has been exchanging financial account information with partner jurisdictions since September 2018.
Withholding Tax (wht)
- Filing And Payment Due Date Example Royalty
- 15 Aug 2025 days
- Filing And Payment Due Date Example
- 15 May 2025 days
The royalty payment was made to the non-resident on 15 Jul 2025. 30 Jun 2025 (based on date of accrual) 15 Aug 2025.
The payer received the invoice on 30 Apr 2025 and paid the non-resident on 19 May 2025. 26 Mar 2025 (based on invoice date) 15 May 2025.
Director's Fee
- Amount
- 50000 USD
The director’s fee of $50,000 for the period from 01 Jan 2024 to 31 Dec 2024, was voted and approved in the company's Annual General Meeting (AGM) on 2 Jul 2025.
Certificate Of Residence (cor)
- Due Date To Submit Preceding Years
- 3 months
- Due Date To Submit
- 31 Mar days
Within 3 months from the date of WHT submission if the claim is for preceding calendar years.
Due date to submit COR 31 Mar of the following year if the claim is for the current year.
Data last updated: 7 Aug 2026
Topics Covered
IRAS
Tax - CPF Relief for Self-Employed · Tax obligations for foreigners · Not ordinarily resident scheme · Tax - Tax Framework for VCC · Tax for non-residents · Tax - Avoidance of Double Taxation Agreement · Tax - My Situation · Tax - Withholding Tax · Tax - Making Amendment After Filing · Tax - Special GST Registration · Tax - How to Pay Withholding Tax · Tax - Employers · Tax - Individual Income Tax Season · Tax - CPF Relief for Platform Workers · GST registration · Tax - Renting Out Property · Housing - Property Buyers · Tax - Angel Investors Tax Deduction Scheme · Tax - Stamp Duty for Property · Tax - Basics of Stamp Duty for Property Holding Entities · Tax - Exemptions of Income for Non-Resident Public Entertainers · Tax - Starting a New Business · Tax - Consequences of Non-Compliance · Tax - Keeping Proper Records and Accounts · Tax - Understanding the Tax Treatment · Housing - Stamping Mortgage · Tax - Managing MyTax Portal Account · Tax - What is Taxable and What is Not · Tax - Retirement · Tax - Payments to Non-Resident Director · Corporate tax rates · Tax - Voluntary Disclosure of Errors for Reduced Penalties (Self-Employed) · Housing - Apply House and/or Unit Number · Tax - Transfer Pricing · Tax - Double Taxation Agreement · Tax - Non-Resident Professional Tax Treatment · Tax - Travellers Bringing Goods · Tax - Tourist Refund Scheme · Tax - Claiming Refunds for Property Holding Entities · Property Tax - Property Tax at a Glance · Tax - Mutual Agreement Procedure · Tax - Automatic Exchange of Information · Tax - Withholding Tax Filing · Tax - Special Tax Schemes · Tax - Tax Refund for Resident Director · Tax - Corporate Income Tax Basics · Tax - Automatic Exchange of Information · Tax - Reporting Tax Evasion · Tax - Estate Duty · Tax - Tax Clearance · Tax clearance for foreigners · Tax - Tax Refund for Resident Professional · Tax - Understanding Your Tax Bill · Tax - Stamp Duty for Shares · Tax - FAQs for Working in Singapore and Abroad · Tax - Tax Obligations of Non-Resident Public Entertainer · Tax - What is Taxable and What is Not · Tax - Am I a Platform Worker? · Tax - Tax Obligations of Partnerships · Tax - Consequences of Non-Compliance for Self-Employed · Tax - Reporting Tax Evasion (Self-Employed) · Tax - Information to Share with Employees · Tax - Digital Services for Employers · Tax - Stamp Duty Appeals and Refunds · Tax - Paying Stamp Duty · Tax - Appeal Penalty Waiver · Tax - Due Dates · Tax - Business Expenses and Deductions · Tax - Common Reporting Standard (CRS) · Tax - SRS Contributions and Tax Relief · Housing - Property Owners · Tax - Tax Reliefs, Rebates, and Deductions · Tax - Tax Obligations of Self-Employed Persons · Tax - Scenario-Based FAQs for Working in Singapore and Abroad · Tax - Property Owners · Tax - Automatic Exchange of Information · Tax - Basics of Stamp Duty for Property · Tax - Buying or Acquiring Property · Tax - Selling or Disposing Property · Housing - Paying Stamp Duty · Tax - Self-Employed Persons · Housing - Getting It Right · Tax - Calculating Withholding Tax · Tax - Individual Income Tax · Tax - CPF Cash Top-Up Relief · Tax - Refunds · Healthcare - CareShield Life · Tax - Withholding Tax · Tax - Basic Information for Account Holders of Financial Institutions · Tax - Basic Information for Account Holders of Financial Institutions · Tax - MyTax Mail · Tax - Jobs Growth Incentive · Tax - Late Payment or Non-Payment of Corporate Income Tax · Tax - Difficulties in Paying Tax · Tax - Voluntary Disclosure of Errors for Reduced Penalties (Employees) · Tax - Pay Taxes · Tax - Withholding Tax Overview · Tax - Paying Taxes or Claiming Refunds · Tax - Income Records Submission · Tax - Self-Employed Amend Tax Bill · Housing - View Property Summary · Tax clearance for foreign employees · Tax obligations for new arrivals · Tax - Withholding Tax Filing Due Dates · Tax - Tax on SRS Withdrawals · Tax - View Tax Clearance Records · Housing - Stamping Sale and Purchase (for Sellers) · Tax - Self-Employed Update Contact Preferences · Tax - Employers Progressive Wage Credit Scheme · Tax - Employers Wage Credit Scheme · Tax - FATCA Registration and Deregistration · Tax - Guide to Completing GST Registration Form · Tax - Paying Stamp Duty on Shares · Tax - International Tax Agreements · Tax - Corporate Income Tax Rate Rebates and Exemption Schemes · Tax - Tax Residency of a Company · Tax - Property Tax Payment · Housing - Apply for Land Remission · Tax - Voluntary Disclosure of Errors for Reduced Penalties · Housing - Stamping Exemptions/Remissions · Tax - Late Payment and Non-Payment of Taxes · Tax - Individual Income Tax · Tax - Giro Plan for Property Owners · Tax - Tax Agents · Housing - Buying Private Residential Properties · Housing - Buying Vacant Land or Development Sites · Tax - Transfer Pricing Guidelines · Tax - Basics of Withholding Tax · Tax - Multilateral Convention on Administrative Assistance · Tax - Withholding Tax Payments · Tax - Apply Extension of Time to File · Tax - Property Tax Calculator · Tax - View GIRO Plan · Tax - COVID-19 Support Measures · Housing - Buying Other Types of Properties · Housing - Stamping Sale and Purchase (for Buyers) · Tax - View Property Tax Notices (Individuals) · Housing - Stamping Lease Tenancy · Tax - e-Tax Guides · Tax - Payments to Non-Resident Companies · Tax - Property Tax Information Submission · Housing - Stamp Duty · Tax - Filing Employee Earnings · Tax - CRS Compliance · Tax - GST Overview · Housing - Buying HDB Flats · Tax - How to Pay Estate Duty · Tax - Getting Stamp Duty Right · Housing - Renting a Property · Tax - Apply for EIS Cash Payout · Tax - Am I a Self-Employed Person? · Tax - Appeal Penalty Waiver · Tax - Applying for Exemption from GST Registration · Tax - Apply for Refund · Tax - Check Employment Income Status · Tax - Consumers Importing Goods · Tax - Withholding Tax Rates · Tax - Personal Income Tax Situations · Tax - Non-Resident Professional vs Employee · Housing - Owner Occupier Tax Rates · Tax - Non-Resident Mediator Tax Treatment · Tax - Non-Resident Public Entertainer Tax Treatment · Tax - Withholding Tax Calculations for Non-Resident Public Entertainers · Tax - Receive Tax Bill, Pay Tax, Check Refunds · Tax - Exemptions of Income for Non-Resident Public Entertainers · Tax - Withholding Tax Calculations for Non-Resident Public Entertainers · Tax - FATCA Overview · Tax - Common Errors in Withholding Tax · Tax - Self-Employed and Partnerships · Tax - Claiming Foreign Tax Credit · Tax - Property Tax · Tax - Not Ordinarily Resident (NOR) Scheme · Tax - Tax Clearance · Tax - Voluntary Disclosure for Reduced Penalties · Tax - Self-Employed Tax Information · Tax - Audit Letter · Tax - Individual Income Tax Payments · Tax - COVID-19 Impact · Tax - View EIS Cash Payout Application Status · Tax - Senior Employment Credit · Tax - Getting Estate Duty Clearance · Tax - Non-Resident Arbitrator Tax Treatment · Tax - Employees · Tax - Calculating My Business Income · Tax - Apply/Manage GIRO Plan (Self-Employed) · Tax - View Transfer Parenthood Tax Rebate (PTR) · Tax - File Partnership Income Tax Return · Tax - Corporate Income Tax · Tax - Basics of Individual Income Tax · Tax - Tax Residency and Tax Rates · Tax - Employees Tax Residency and Tax Rates · Tax - Employees Tax Reliefs, Rebates, and Deductions · Tax - Double Taxation Agreement · Tax - Apply for Payment Plan · Tax - Stamp Duty · Tax - Non-Resident Director Tax Refund · Tax - Stamp Duty for Property · Tax - Property Owners GIRO Plan · Tax - Payments to Non-Resident Company · Tax - International Tax · Tax - Withdrawal from Supplementary Retirement Scheme (SRS) Account · Tax - Tax Obligations for SRS Withdrawal · Tax - FAQs · Tax - Property Tax Balance · Tax - International Tax Agreements · Tax - Automatic Exchange of Information · Tax - Exchange of Information Arrangements · Tax - Multilateral Convention to Prevent Base Erosion · Tax - File Income Tax Return · Tax - Submit Property Tax Information · Tax - SkillsFuture Enterprise Credit · Tax - Taxes in Singapore · Tax - Applying for GST Registration · Tax - GST Registration and Deregistration · Property Tax - Property Tax Rates · Tax - Tax Evasion or Fraud · Healthcare - MediShield Life · Tax - Understanding Tax Filing and Payment · Tax - Remuneration of Non-Resident Director · Tax - Property Tax Notices · Tax - Payments to Non-Resident Professional · Tax - Payments to Non-Resident Public Entertainer · Tax - SingPass for Foreign Users · Tax - Retrenchment Exercise · Tax - Newborn Tax Considerations · Tax - Latest Updates · Tax - Apply Extension of Time to File · Tax - Tax Residency and Tax Rates · Tax - Withholding Tax on SRS · Tax - SRS Contributions · Tax - View Individual Tax Notices · News - Scam Advisory · Tax - Tax Obligations of Platform Workers · Tax - Tax Obligations by Industry, Trade or Profession · Tax - International Tax Treaties · Tax - Advance Pricing Arrangements · Tax - Information for HDB Flat Owners · Tax - Corporate Income Tax Basics · Tax - Uplifting Employment Credit · Tax - Employment Credit Eligibility · Tax - Individual Income Tax Filing · Tax - Corporate Income Tax · Tax - Retrenchment · Tax - Property Tax Compliance · Tax - FATCA Filing · Tax - Common Reporting Standard (CRS) · Tax - Individual Income Tax Basics · Tax - Managing MyTax Portal Account · Tax - Basics of GST · Tax - Filing GST · Tax - Stamp Duty for Property Holding Entities · Tax - Responsibilities of GST Registered Business · Tax - GST Invoicing and Record Keeping · Tax - Difficulties in Paying Tax · Housing - Apply House and/or Unit Number · Tax - Current GST Rates · Tax - GST E-Filing Process · Tax - Withholding Tax Reporting Compliance · Tax - FATCA Overview and Latest Developments · Tax - Auto-Inclusion Scheme · Tax - How to File Withholding Tax · Tax - Family Member Passed Away · Tax - Singapore Tax System · Tax - Forms · Tax - Country by Country Reporting · Tax - Uplifting Employment Credit · Tax - Tax Acts · Property Tax - Annual Value · Tax - International Compliance Assurance Programme · Individual income tax rates · Tax - CRS Filing · Tax - Budget Announcements · Tax - Treatment of Income for Non-Resident Public Entertainers · Tax - Bodies of Persons · Tax - Double Tax Deduction for Internationalisation · Tax - Overview of Taxes · Tax - Tax Obligations for Non-Resident Director · Tax - Filing Income Tax Return · Tax - Selling or Disposing Property Holding Entities · Tax - Submit Employment Income Records · Tax - FATCA Compliance · Tax - Apply for EIS Cash Payout · Tax - Pay Taxes · Tax - Understanding Income Tax Filing · Tax - Employers Information · Tax - Tax Clearance · Tax - Calculators · Tax - Consequences of Non-Compliance for Employees · Tax - Goods and Services Tax (GST) · News - Tax Policy Announcements · Tax - Pay Taxes · Tax - View Individual Tax Notices (Self-Employed) · Tax - CRS Registration and Deregistration · Tax - Tax Obligations for Non-Resident Professional · Tax - Claim of Relief under DTA · Tax - Tax Rates · Tax - Tax Refund for Resident Public Entertainer · Tax - Understanding Income Tax Filing for Employees · Tax - Trust and Estates · Tax - Dispute Prevention and Resolution · Tax - Tax Treaties and Non-Resident Professionals · Tax - Payments · Tax - Pay Stamp Duty · Tax - Double Taxation Agreement · Tax - Receiving Tax Bill, Paying Tax, and Checking Refunds
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Official sources for India in Singapore